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June 28, 1999

CLA-2-62:RR:NC:WA:357 E83276

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.99.1000

Ms. Allison M. Baron
Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street
New York, N.Y. 10004

RE: The tariff classification of a woman’s reversible jacket from China, Singapore, the United Arab Emirates, Malaysia, Cambodia, Sri Lanka and Qatar

Dear Ms. Baron:

In your letter dated June 9, 1999, on behalf of Foreign Resources Corp., you requested a classification ruling.

The sample submitted, style number 98613, is a woman’s reversible jacket. One side of the jacket is constructed of a knit 60% polyester/40% acrylic berber pile fabric. The other side is constructed of a woven 75% silk/25% nylon fabric. You indicate in your letter that the identical garment will also be imported under style number 9003W in plus sizes.

The jacket has an integral hood with a drawcord tightening. There are two front patch pockets on the knit fabric side of the garment and two front patch pockets on the woven side. There are no tightening elements either on the garment’s sleeve cuffs or at the bottom hem. The garment has a full front opening secured by a right-over-left five-button closure on the knit fabric side. The woven fabric side of the garment has a full front opening secured by a left-over-right five-button closure.

Although this garment has a left-over-right button closure on the woven fabric side, the cutting specifications that you have submitted for this jacket clearly indicate that this jacket is designed for a woman.

The sample is being returned to you as you have requested.

In accordance with GRI 3 (c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI Rule 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. In this case neither the knit 60% polyester/40% acrylic pile fabric nor the woven 75% silk/25% nylon fabric provides the essential character. Therefore, classification will be as woven 75% silk/25% nylon fabric based on the above.

The applicable subheading for the jacket will be 6202.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ anoraks, windbreakers and similar articles of other textile materials: containing 70 percent or more by weight of silk or silk waste. The duty rate will be 1.5 percent ad valorem.

We note that this jacket is not marked with the country of origin and fiber content by means of a fabric label sewn inside one of the pockets. The Customs Service has ruled that country of origin marking on reversible outerwear garments by means of a sewn-in label in one of the pockets and an additional hangtag affixed through the neck with a plastic anchor meets the marking requirements provided the label and hangtag are legibly, conspicuously and permanently marked in accordance with Section 304 TA (19 U.S.C. 1304) and 19 CFR Part 134.

Textile fiber products imported into the U.S. must also be labeled in accordance with the Textile Fiber Products Identification Act and the rules promulgated thereunder by the Federal Trade Commission, for which U.S. Customs does not issue rulings.

The jacket falls within textile category designation 735. Based upon international textile trade agreements products of China, Singapore, the United Arab Emirates, Malaysia, Cambodia, Sri Lanka and Qatar are neither presently subject to quota restraints nor the requirement of a visa. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist W. Raftery at 212-637-7076.

Sincerely,

Robert B. Swierupski
Director,

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